dissenting: For more than 100 years it has been understood by this court and the Legislature that in order for property in Kansas to be exempt from taxation as being used for religious purposes, the property must be used for public worship and used exclusively for the accommodation of religious meetings. The property in question is used strictly for administrative purposes for general supervision of ministers, supervising their professional careers and counseling and advising officials of educational institutions operated by a church body. As such, it is neither exempt under Article 11, Section 1 of the Constitution of Kansas, nor under K. S. A. 79-201 First or Third.
Since 1862, the Legislature has defined the term “religious purposes” as used in Article 11, Section 1, as being “[a]ll houses of public worship and the lots on which they are situated,” or similar language, and used exclusively for the accommodation of religious meetings. Through experience and tradition, this definition has been understood and practiced by our people over this long period of time, and the fact the word “religious” was added to 79-201 Third in 1963, does not enlarge or extend the exemption to property used for administrative offices maintained and operated by a church body.
*862Time does not permit a full discussion of the intent and purpose of the Legislature in enacting Chapter 456, Section 1, Laws of 1963, and the reader is referred to Proposal No. 46 of the 15th Biennial Report and Recommendations of the Kansas Legislative Council submitted to the 1963 Legislature on December 10, 1962, containing Bill No. 12. This bill was introduced as Senate Bill No. 42 in the 1963 Session to carry out 1962 Proposal No. 46 by the Kansas Legislature. It is clear from this Proposal the Legislature did not intend to alter or enlarge any exemption previously granted to property used exclusively for religious, charitable, or benevolent purposes.
I would affirm the judgment.